The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1887-05-31

NolclNlullk Il fnOgSOltel 10 II III tllS sum
Of one hundred and fifty six "a 100
dollars for 50 much money had and
received by the defendant to plaintiff
use which defendant though requested
has not paid but refuses 80 to 90.
Wherefore plaintiff prays process
70 cite said defendant 10 appear and
answer this complaint and for judg
meut for said amoUnt and costs
The agreed statement Of facts and
questions Of law reserved are as fol
lows,
1t Is aSreed that the facts material
10 the issue raised in she above action
are y follows,
That the plaintiffs return Of
property liable to taxation was not
made until August q. 1886,
That the tax assessor Tor the DIS
trlcU Of Honolulu had made the as
seSSments OF al those who had made
returns on or before July 81, 1886,
ana rad properly entered the same
on his books by the first day OF Sep
TENDER 1886; but said assessor had
not made and completed TWO copies
OF his tax list until November first Of
said year.
1t Is agreed that the following
questions Of law shall be heard by
the Supreme Court IN Banco, if Mr.
Justice Preston VIII consent 10 reserve
the same
L Can the plaintiff in this action
Dc heard 10 attack the validity OF said
assessment he not having made q re
turn on or before July 31st.
p Was the assessment made by
said assessor & valid one.
It Is further agreed that If plain
TIFF Is held entitled TO recover iudg
ment shall be entered IN his favor for
the amount sued for and costs.
1t VIII be seen that plaintiffs re
turn 10 the assessor Of It's property.
was not made until August ,, 1856.
This case comes under the Act Of
1892 relating to internal taxes: the
Act Of 1886 ame4datory 10 the Act Of
1852. approved 18th October 1886.
does not affect this case. It not being
IN force at the time OF the assessment.
Section 20 Of the law OF 1852 reads.
= The returns hereinafter required TO
be made shall when made BY q com
pany being 8 corporation be made By
the president. treasurer. secretary or
manager. or If q firm. by some mem
Der thereof Section - provides
that such persons q shall be answer
able for the performance OF all such
acts. matters or things as are required
10 be done by virtue OF this Act. IN
order To the assessment Of the prop
erty which he represents and paying
taxes thereon; and shall be under and
subject 70 the ike penalty or liability
for any neglect, refusal OF default as
any other person Section % pro
vides that the assessor shall give
notice Of the time and place during
the month OF July where persons
shall render to the assessor ! state
ue1t Of al property &c belonging to
them OF Of which they had pos
session or control Of On the first dav
Of July then Immediately preceding.
Section 3 reads Every person
owning any property real or personal.
whether entitled To exemption or not.
shall within the time prescribed IN
such notice l. aforesaid prepare and
deliver TO the assessor 81 the place
mentioned BY him N such notice d
statement II writing. signed by the
person making the same
Section s. reads g. II any person
shall refuse or'legleet 20 make and
deliver 10 the assessor. within the time
prescribed q statement containing
the particulars required IN Section %
or a. o. shall decline To make oath
q to the accuracy Of the same. the
assessor nay make such assessment
according to the best information
within his reach and the same shall
be final binding and conclusive upon
eli parties and shall not be subject
To appeal
Section 81 reads 1t shall be the
duty u such assessor on or 5zt1re
the Ls5 day Of September IN each year.
10 make and complete two copies Of
lis taz LIST a. h9.eln1si5-s fore
scEIled
Section 5 provides that the
SCISSOR shall attend on at least slZ days
between the Lst and 18th days Of Sep
TENDER al some convenient place OF
places N his district with his tax list.
which shall be open 10 the I1specti01
Of al persons liable TO taxation. In the
district
Section 20 provides that any person
whose name may appear on such tax
list. EsJd ria sAsEZ haze made 6is ret7Flls
20 1sS Essess9r Is HsTsL56ydrs pr1ciJs5.
nay appeal from any increase beyond
the amount which would be payable
By him according 10 his return sc &c
What / the object ID providing
that the tax LIST shall be open f0r IN
spectIJE 1t can only be that those
who have complied with the law N
making theIE returns and who would
have the right Of appeal If the assess
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